Collection of Property Taxes

ORS 311.759
Voluntary payment

satisfaction of deferred property tax lien

Text
Annotations

(1)

Notwithstanding ORS 311.755 (Time for payment), all or part of the deferred taxes and accrued interest may be paid at any time to the Department of Revenue.

(2)

When the deferred taxes and accrued interest are paid in full and the property is no longer subject to tax deferral under ORS 311.740 (Definitions for ORS 311) to 311.780 (Payment of tax deferred amounts to county by state), the department shall prepare and record in the county in which the property is located a satisfaction of deferred property tax lien. [1977 c.695 §5]

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Last accessed
Mar. 11, 2023

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Collection of Property Taxes

ORS 311.759 Voluntary payment satisfaction of deferred property tax lien

(1)

(2)

Source

ORS 311.759
Voluntary payment

satisfaction of deferred property tax lien